Assume that a company produced 10,000 units and sold 8,000 units during its first year of operations. It has also provided the following information:

Per Unit - Selling price $ 240;

Direct materials $ 85

Direct labor $ 60

Variable manufacturing overhead $ 10

Sales commission $ 11.

Per Year - Fixed manufacturing overhead $ ?;

Fixed selling and administrative expense $ 250,000.

If the companys unit product cost under absorption costing is $195, then what is the amount of fixed manufacturing overhead per year?